MOREHEAD

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (11 total)

• Matthews v. Correa, 135 F.2d 534 (2d Cir. 1943)
  …title to the articles. Even though the trustee is not actually present, his claims would still persist until it were shown that he had definitely abandoned the property. In re Mirsky, 2 Cir., 124 F. 2d 1017, certiorari denied Mirsky v. Conlew, Inc., 317 U.S. 638, 63 S.Ct. 29, 87 L.Ed. -. It is true that “one who has no proprietary or possessory interest in the premises searched or property seized may not suppress evidence obtained by a search and seizure violative of the rights of another.” In re Nassetta,…
• Newton Tr. Co. v. Commissioner of Internal Revenue, 160 F.2d 175 (1st Cir. 1947)
  …d be expended for “use and benefit” or even to set a dollars and cents maximum. The term “benefit” has been said to mean “whatever promotes welfare; advantage, profit.” See Helvering v. Evans, 3 Cir, 1942, 126 F. 2d 270, 272, certiorari denied 1942, 317 U.S. 638, 63 S.Ct. 30, 87 L.Ed. 514; Stowell v. Stowell’s Executor, 1887, 59 Vt. 494, 8 A. 738, 59 Am.St.Rep. 748. This alone should serve to point out the indefiniteness of the terms here employed. Granting that [*180] this power of invasion does not bestow…
• Commissioner OF Internal Revenue v. Makransky, 321 F.2d 598 (3d Cir. 1963)
  …gives the grantor, or someone not having an interest adverse to his, discretionary power to divert trust income to him. Compare De Amodio v. Commissioner, 3d Cir.1962, 299 F. 2d 623, and Helvering v. Evans, 3d Cir.1942, 126 F. 2d 270, cert. denied, 317 U.S. 638, 63 S.Ct. 30, 87 L.Ed. 514, with Commissioner v. Waterbury, 2d Cir.1938, 97 F. 2d 383, cert. denied, 305 U.S. 638, 59 S.Ct. 105, 83 L.Ed. 411. The trust indenture here does not reserve or confer any such power. The corresponding section 677(a) of th…